1. Nata Products produces Gloves. The estimated fixed costs for the year are $164,500, and the estimated variable costs per unit are $12. The company expects to produce and sell 40,000 Gloves at a unit selling price of $26 per unit. How much is the break-even point in units?

2. Nata Products produces Gloves. The estimated fixed costs for the year are $164,500, and the estimated variable costs per unit are $12. The company expects to produce and sell 40,000 Gloves at a unit selling price of $26 per unit. By how much can sales revenue drop before Nata Products incurs a loss?

3. At Grama Foods, the break-even point is 1,600 units. If fixed costs total $44,000 and variable costs are $17 per unit, what is the selling price per unit?

4. Provincia Sales Company's break-even point is 12,200 units. Each unit incurs variable costs of $3.20 and is sold for $4.90. How much are total fixed costs?

5. Imusa Electronics sells homework machines for $80 each. Variable costs per unit are $34.85 and total fixed costs are $43,750. Imusa is considering the purchase of new equipment that would increase fixed costs to $48,700, but decrease the variable costs per unit by $5. At that level, Imusa Electronics expects it can sell 1,500 units next year. What is the company's break-even point in units if it purchases the new equipment, assuming the selling price remains constant?

6. Imusa Electronics sells homework machines for $80 each. Variable costs per unit are $45 and total fixed costs are $43,750. Imusa Electronics expects it can sell 1,500 units next year. By how many units can Imusa's sales drop before the company incurs a loss?

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7. Oak Hill Furniture has a contribution margin ratio of 20%, and a contribution margin per unit of $12. If fixed costs are $156,000, how much sales revenue must the company generate in order to reach its break-even point?

8. LAP Enterprises prepared the following income statement for June:

i. Sales revenue (6,000 units) $150,000 ii. Cost of goods sold: iii. Fixed costs $18,000 iv. Variable costs 30,000 48,000 v. Gross profit 102,000 vi. Operating expenses: vii. Fixed costs 27,000 viii. Variable costs 12,000 39,000 ix. Operating income $ 63,000

b. How much is LAP's total contribution margin?

9. Expo Staples produces a single stapler that it sells for $15 per unit. If variable costs per unit are $6 and fixed costs total $42,300, how many units must the company sell in order to earn a profit of $12,150?

10. The president of EmeMark will not receive a bonus next year unless the company's profits are at least $435,000. DynaMark sells a single product at a price of $27 per unit. If variable costs are $12 per unit and fixed costs total $150,000, what amount of unit sales must EmeMark generate in order for the president to receive a bonus?

11. LAP Enterprises prepared the following income statement for June:

i. Sales revenue (6,000 units) $150,000 ii. Cost of goods sold: iii. Fixed costs $18,000 iv. Variable costs 30,000 48,000 v. Gross profit 102,000 vi. Operating expenses: vii. Fixed costs 27,000 viii. Variable costs 12,000 39,000 ix. Operating income $ 63,000

b. How many units must LAP sell in order to break-even?